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INDONESIA
Jurnal Maisyatuna
Published by Sekolah Tinggi Agama Islam Denpasar Bali
ISSN : 2986756     EISSN : 28072944     DOI : 10.53958
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
bidang Ilmu Ekonomi, Manajemen, Akuntansi dan Bisnis. Topik dalam Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis berkaitan dengan aspek apapun dari manajemen, namun tidak terbatas pada topik berikut : Manajemen Sumberdaya Manusia , Manajemen Keuangan, Manajemen Pemasaran, Manajemen Sektor Publik, Manajemen Operasional, Manajemen Rantai Pasokan, Corporate Governance, Etika Bisnis, Akuntansi Manajemen dan Pasar Modal dan Investasi.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 90 Documents
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Dampak Non Performing Loan Terhadap Peningkatan Pendapatan Perusahaan di Sektor Jasa Perbankan Widyatmoko, Widyatmoko; Mahmud, Wildan; Hidajat, Moch. Sjamsul; Wahyu Putri, Stevani Tri
Maisyatuna Vol. 4 No. 4 (2023): Oktober : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v4i4.386

Abstract

It is hoped that the results of this research can be used as input and consideration for companies in making decisions and establishing policies to overcome problems related to the level of Non-Performing Loans of banks, especially Rural Banks. The population of this research are customers who use credit services who have experienced problems, especially in the non-performing loan category. The research uses quantitative research methods with analysis using the SPSS application and using multiple regression analysis techniques. In this research, the results can prove that the results of Non-Performing Loans will influence the increase in income. The results of the t-test analysis = 3.578 means that the hypothesis can be accepted, because the t-test > tcount. namely 3.578 > 3.078, meaning there is a correlation between the Non-Performing Loan variable and an increase in company income. Keywords: non-performing loans, increasing income, banking
Analisis Penentuan Harga Jual Dalam Meningkatkan Laba Pada Usaha Ayam Geprek Di Batanghari Kabupaten Lampung Timur Maisa, Dinda; Mentari, Mentari; Destriani, Nazwa Naila; Nabilla, Nabilla; Carmidah, Carmidah
Maisyatuna Vol. 5 No. 1 (2024): Januari : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i1.387

Abstract

UMKM play a crucial role in the national economy as primary contributors to economic activities. According to BPS data, approximately 1.5 million Indonesian MSMEs operate in the food sector. The aim of this research is to understand the determination of selling prices to optimize business profits, considering production costs, operational expenses, and other factors. The research employs a qualitative approach, utilizing primary data collected directly by the researcher. Analyzing all costs incurred in the production of "Ayam Geprek" at Lesehan Lala, the findings indicate that the establishment's pricing strategy does not maximize profits. Lesehan Lala sets its selling prices based on market rates without considering the overall production costs, operational expenses, and other relevant factors.
Analisis Penentuan Margin Pada Pembiayaan Murabahah Di Baitul Maal Wa Tamwil (BMT) El-Hidayah Khoiru Ummah Wahida, Rahma; Rabby, Annisa Rahmani; Yulvyanti, Vera Andela; Aprilia, Ayu Vadia; Carmidah, Carmidah
Maisyatuna Vol. 5 No. 1 (2024): Januari : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i1.388

Abstract

Sharia financial institutions are institutions that provide a buying and selling system (murabahah) by trying to avoid the interest system, because bank interest is considered usury and Allah SWT forbids all transactions that contain elements of usury. The aim of this research is to find out how the margin is determined in murabahah financing. In this case the researcher used interview and observation methods. Determining the margin distribution at BMT El-Hidayah Khoiru Ummah is carried out using three methods, including: the sliding profit margin method, the average profit margin method and the flat profit margin method. After conducting research, it is known that murabahah financing on BMT is in accordance with PSAK 102 and the MUI Fatwa.
Strategi Integrasi Maqashid Syariah Dalam Kebijakan Good Corporate Governance Di Perbankan Syariah Iqbal, M.; Ritonga, Zernita Sari; Nawrah, Hilwatun; Siregar, Muhammad Maulana
Maisyatuna Vol. 5 No. 1 (2024): Januari : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i1.416

Abstract

Maqashid sharia is the goal and secret that has been established by Allah SWT as the creator of legal rules that humans must obey as creatures who have been created with the aim of being caliphs on this earth. Good Corporate Governance is a system of good corporate governance in managing the company's resources efficiently, effectively, economically and productively using the principles of openness, accountability, responsibility, independence and fairness in an effort to achieve the goals of establishing the company. The aim of this research is to determine the integration strategy for maqashid sharia in good corporate governance policies in maintaining sharia banking operations. The research method uses a qualitative approach with a literature study type of research. The results of the research are the application of maqashid sharia values ​​in products and operational activities in sharia banking, namely protecting religion, protecting the soul, protecting the mind of both the customer and the bank, protecting property and protecting offspring. In order to increase sharia maqashid values ​​in accordance with the principles that must be implemented by sharia banking, good corporate governance policies must carry out two stages, namely: The need to make the rules and recognition mechanism (endorsement) from the fatwa authority more effective and the supervisory system that supervises it more effective. Bank financial transactions are in accordance with the fatwa issued by the banking fatwa authority.
ANALISIS RASIO KEUANGAN UNTUK MENILAI KINERJA PT. INDOFOOD SUKSES MAKMUR TBK. Rohman, Edy
Maisyatuna Vol. 4 No. 4 (2023): Oktober : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v4i4.424

Abstract

Financial reports report the activities carried out by the Company in an accounting period. The activities carried out are expressed in the form of numbers. The numbers in the financial statements become less meaningful if seen only from one side, the numbers in the financial reports can be more meaningful in assessing the performance of a company if they can be compared between one accounting post and another accounting post in the financial report which is called financial ratios. The purpose of this research is to find out how the financial performance of PT. Indofood Sukses Makmur, Tbk. based on financial ratio analysis consisting of liquidity, solvency and profitability ratios. The data analysis method used is a quantitative descriptive method using measurements of liquidity, solvency and profitability ratios. Based on the overall liquidity ratio, the company is in good condition and tends not to be able to maximize its working capital, which is indicated by the high liquidity ratio in 2022. Based on the profitability ratio, it is known that the company's funding structure tends to be balanced between funding sources from third parties and the company owner. The higher the solvency ratio, the higher the company's risk of default. In 2022, the company seeks to reduce its solvency ratio which is already quite high. Based on the profitability ratio, the company's performance can be said to be fluctuating, especially in 2022, there will be a decline in the company's profitability. This can be caused by the lack of optimal use of the company's resources to achieve profits.
Pengaruh PAD dan Dana Perimbangan Terhadap Pertumbuhan Ekonomi Pada Kawasan Gerbangkertosusila Tahun 2017 - 2021 Yulianto, Irfan Tri; Akbar, Fajar Syaiful
Maisyatuna Vol. 5 No. 1 (2024): Januari : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i1.427

Abstract

The study aimed to examine how Local Own-Source Revenue and Balancing Funds influenced the Economic Growth of Regency/City Governments in the Gerbangkertosusila Area between 2017 and 2021. Employing a quantitative approach via Saturated Sampling, the research utilized GRDP data from the East Java Province BPS website to evaluate Economic Growth, and the Statement of Budget Realization data from the official websites of the Regency/City Governments in the Gerbangkertosusila Area. Multiple linear analysis was employed for data analysis. The findings indicated a positive correlation between Local Own-Source Revenue and Economic Growth in the Gerbangkertosusila Area, while the Balancing Fund did not exhibit a significant impact on the region's economic growth.
Analisis Pengendalian Intern Sistem Penerimaan Kas Pada PT. Pos Indonesia (Persero) Kantor Pos Pematangsiantar Lubis, Syilmi Wildani; Hasibuan, Nur Fadhilah Ahmad
Maisyatuna Vol. 5 No. 1 (2024): Januari : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i1.435

Abstract

The purpose of this research is to determine the internal control analysis of the cash receipts system at PT. Indonesian post. The data analysis method used is qualitative analysis with a case study approach. This type of research is qualitative descriptive research. The data sources used in the research used primary and secondary data sources. The data collection techniques used were observation, interviews and data reduction. At PT. The Pematangsiantar branch post was found to have not verified tasks according to their respective job desks and there was no supporting software, either in the form of a program or system. Thus, the effectiveness of internal control of the cash receipts system at PT. The Pematangsiantar City Post is not yet effective as a whole
Analisis Sistem Tunjangan Kinerja Daerah (TKD) Dalam Meningkatkan Kinerja Individual Kantor Bupati Langkat Marsheila, Naura; Hasibuan, Nur Fadhilah Ahmad
Maisyatuna Vol. 5 No. 1 (2024): Januari : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i1.436

Abstract

This research discusses the performance allowance system (pay-for-performance), which is a more modern and progressive system and is expected to improve employee performance significantly. The aim is to analyze the Regional Performance Allowance (TKD) system in improving the individual performance of the Langkat Regent's office. The research method used is a descriptive qualitative approach, and the data analysis technique used is through interviews and documentation. The results of the research show that the Regional Performance Allowance (TKD) system in improving the individual performance of the Langkat Regent's office is quite good, this is shown in the performance sheet management system in providing performance allowances which uses the SIMPEG E-Kinerja application, thereby simplifying and speeding up the reporting process. However, there are still weaknesses, namely the existence of organizational behavior that cannot be overcome, for example crab mentality, allowances provided by agencies that are not in accordance with the performance of State Civil Apparatus (ASN) who are late in coming to the office, do not come to the office, employees who leave their duties during working hours without permission, delays in incentive payments at the Langkat Regent's Office. Therefore, some employees feel unfair in the performance allowances they receive, and this causes competition between employees, they become lazy and less motivated to work hard, until in the end they prefer to just work as it is.
Analisis Komparatif Laporan Keuangan Guna Mengukur Kinerja Keuangan Pada PT. Jasamarga Tbk. Mutiah, Yumna; Hasibuan, Nur Fadhilah Ahmad
Maisyatuna Vol. 5 No. 1 (2024): Januari : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i1.437

Abstract

PT. Jasamarga Tbk. As a company operating in the infrastructure sector, it is involved in various projects and investments that require careful financial performance evaluation. The COVID-19 pandemic has had various impacts on the financial performance of companies including PT. Jasamarga Tbk. This research aims to find out how the financial performance of PT. Jasamarga Tbk during 2018-2022. The data analysis technique in this research uses financial ratios and focuses on calculating profitability as measured from several aspects, namely Gross Profit Margin (GPM), Net Profit Margin (NPM), Return On Assets (ROA), and Return On Equity (ROE). This research uses a qualitative descriptive method with comparative analysis. The subjects in this research were PT. Jasamarga Tbk and the object of this research is the financial report of the company PT. Jasamarga during 2018-2022. The type of data used is secondary data, namely data collected by other parties or other sources accessed from the company's official website. The data collection technique used is a documentation technique, namely by collecting data from the company's financial reports which have been officially published in the form of an Annual Report issued by the official website of PT. Jasamarga. The research results show that the average value of the profitability ratio in 2018 experienced quite good growth, namely 8.51%, then in 2019 it experienced an increase which was considered good, namely 10.84%. In 2020 there was a decline of 9.64% which is considered quite good. In 2021 the average profitability ratio experienced an increase which was considered good, namely 13.17% and in 2022 experienced a significant increase, namely 17.59% which was considered very good. Overall, the average profitability ratio value of PT. Jasamarga's 11.95% is in the interpretation of 10% - <15%, which means the financial performance of PT. Jasamarga Tbk. in 2018-2022 is in a good assessment.
Analisis Kemampuan Gaya Kepemimpinan Dan Lingkungan Kerja Dalam Mempengaruhi Motivasi Dengan Memperhatikan Mediasi Kepuasan Kerja: (Studi Karyawan Koperasi Syariah Alfa Mabruk Di Kabupaten Pasuruan) Roziki, Fahri; Muryati, Muryati; Mas, Nasharuddin
Maisyatuna Vol. 5 No. 1 (2024): Januari : Jurnal Maisyatuna
Publisher : STAI Denpasar Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53958/mt.v5i1.441

Abstract

The aim of this research is to obtain empirical evidence regarding the ability of leadership style and work environment to motivate, both directly and through the mediation of job satisfaction. This type of research is quantitative with the SEM-SmartPLS method. Data was obtained through a questionnaire distributed to 35 census employees of the Alfa Mabruk Syariah Cooperative in Pasuruan Regency. Empirical evidence shows that directly, neither leadership style nor the work environment are able to encourage increased motivation. However, through the mediation of job satisfaction, these two independent variables are able to encourage increased motivation. This indicates the strong mediating role of job satisfaction, which also directly influences the motivation of employees of the Alfa Mabruk Syariah Cooperative in Pasuruan Regency.

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